The HKEX Rules, Interpretation and Guidance are maintained
by Thomson Reuters Governance, Risk and Compliance to organise the materials for greater accessibility. Hyperlinked
cross references are now available in the HTML versions.

In the case of discrepancies between HTML and PDF versions
of the HKEX Rules, Interpretation and Guidance, the PDF version prevails.

Where the context so permits or requires, words importing the singular number include the plural and vice versa and words importing the masculine gender include the feminine and neuter genders and vice versa.